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1 [i] (2023)

handle is hein.preview/supapdsp0001 and id is 1 raw text is: No. 22-800 IN THE supreme Court of the Uniteb 'tate, CHARLES G. MOORE AND KATHLEEN F. MOORE, Petitioners, V. UNITED STATES OF AMERICA, Respondent. On Petition for Writ of Certiorari to the United States Court of Appeals for the Ninth Circuit BRIEF OF AMICUS CURIAE AMERICANS FOR TAX REFORM IN SUPPORT OF PETITION FOR CERTIORARI BRIAN A. KULP DECHERT LLP CIRA CENTRE 2929 Arch Street Philadelphia, PA 19104 STEVEN A. ENGEL Counsel of Record MICHAEL H. MCGINLEY ERIC D. HAGEMAN JUSTIN W. AIMONETTI DECHERT LLP 1900 K Street, NW Washington, DC 20006 (202) 261-3369 steven.engel@dechert.com Counsel for Amicus Curiae March 27, 2023